COMMUNICATION WITH CORPORATE GOVERNANCE UNITS

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CORPORATE GOVERNANCE

Communication policies of the Company between independent directors and the internal audit supervisor

The Company has established an audit committee since June 2006 with members comprising all independent directors. A quarterly meeting is required while other meetings can be held at any time as needed.
Methods and policies of communication between independent directors and the internal audit supervisor of the Company:
(1)Independent directors shall communicate with the internal audit supervisor through meetings of the audit committee or the Board or other meetings.

(2)On quarterly basis, the internal audit supervisor shall report to the audit committee about audit implementation of the Company, findings in audits and irregular events. In the event of major irregularities, extraordinary meetings can be convened.

(3)The internal audit supervisor shall monthly submit by e-mail a completed "audit report" to members of the audit committee for review. When in doubt or giving instructions, committee members may contact the audit supervisor by email or telephone.

Summary of communication between independent directors and the internal audit supervisor

Excerpted hereunder are main communication matters:

Date	Communication method	Content	Results
Date 2024 / 11 / 12	Communication method 審計委員會	Content 一. 本公司113年第3季稽核業務報告。二. 本公司114年度稽核計畫。	Results 溝通情形良好
Date 2024 / 08 / 12	Communication method 審計委員會	Content 一. 本公司113年第2季稽核業務報告。	Results 溝通情形良好
Date 2024 / 05 / 14	Communication method 審計委員會	Content 一. 本公司113年第1季稽核業務報告。	Results 溝通情形良好
Date 2024 / 03 / 27	Communication method 審計委員會	Content 一. 本公司112年第4季稽核業務報告。二. 本公司112年會計師內部控制專審報告。三. 本公司112年度「內部控制制度有效性性考核」，經稽核室複評結果報告，以為出具「內部控制制度聲明書」之依據。	Results 溝通情形良好
Date 2023 / 11 / 13	Communication method 審計委員會	Content 一. 本公司112年第3季稽核業務報告。二. 本公司113年度稽核計畫。	Results 溝通情形良好
Date 2023 / 08 / 14	Communication method 審計委員會	Content 一. 本公司112年第2季稽核業務報告。	Results 溝通情形良好
Date 2023 / 05 / 16	Communication method 審計委員會	Content 一. 本公司112年第1季稽核業務報告。	Results 溝通情形良好
Date 2023 / 03 / 31	Communication method 審計委員會	Content 一. 本公司111年第4季稽核業務報告。二. 本公司111年度「內部控制制度有效性考核」，經稽核室複評結果報告，以為出具「內部控制制度聲明書」之依據。	Results 溝通情形良好
Date 2022 / 12 / 28	Communication method 審計委員會	Content 一. 本公司111年第3季稽核業務報告。二. 本公司112年度稽核計畫。	Results 溝通情形良好
Date 2022 / 05 / 12	Communication method 審計委員會	Content 一. 本公司111年第1季稽核業務報告。	Results 溝通情形良好
Date 2022 / 03 / 29	Communication method 審計委員會	Content 一. 本公司110年第4季稽核業務報告。二. 本公司110年會計師內部控制專審報告。三. 本公司110年度「內部控制制度有效性考核」，經稽核室複評結果報告，以為出具「內部控制制度聲明書」之依據。	Results 溝通情形良好
Date 2021 / 11 / 11	Communication method 審計委員會	Content 一. 本公司110年第3季稽核業務報告。二. 本公司111年度稽核計畫。	Results 溝通情形良好
Date 2021 / 08 / 12	Communication method 審計委員會	Content 本公司110年第2季稽核執行業務狀況。	Results 溝通情形良好
Date 2021 / 06 / 28	Communication method Audit Committee	Content 109年會計師內控專審改善情況。	Results 溝通情形良好
Date 2021 / 05 / 14	Communication method Audit Committee	Content 一. 109年會計師內部控制專案審查，管理當局應行處理措施或改善計畫之執行情況報告。二. 本公司110年第1季稽核執行業務情況。	Results 溝通情形良好
Date 2021 / 03 / 29	Communication method Audit Committee	Content 一. 109年會計師內部控制專審報告。二. 本公司109年度「內部控制制度有效性考核」，經稽核室複評結果報告，以為出具「內部控制制度聲明書」之依據。	Results 溝通情形良好
Date 2021 / 01 / 20	Communication method Audit Committee	Content 本公司109年第4季稽核執行業務情況。	Results 溝通情形良好
Date 2020 / 11 / 12	Communication method Audit Committee	Content 一. 本公司109年第3季稽核業務報告。二. 本公司110年度稽核計畫。	Results 溝通情形良好
Date 2020 / 09 / 22	Communication method Audit Committee	Content 會計師內部控制專審報告。	Results 溝通情形良好
Date 2020 / 08 / 13	Communication method Audit Committee	Content 本公司109年第2季稽核執行業務狀況及107年內控專審改善情況報告。	Results 溝通情形良好
Date 2020 / 05 / 15	Communication method Audit Committee	Content The audit report of 2020 Q1 and the internal control improvement report of 2018.	Results Good communication
Date 2020 / 03 / 25	Communication method Audit Committee	Content The audit report of 2019 Q4 and the internal control improvement report of 2018. The assessment for effectiveness of internal control system of 2019, with the re-evaluation report from internal audit, can be the basis for issuing the internal control system statement.	Results Good communication
Date 2019 / 11 / 12	Communication method Audit Committee	Content Q3 audit report of 2019(The 2018 internal control project report from certified public accountant included). Drafting of the company's 2020 annual audit plan	Results Good communication
Date 2019 / 08 / 07	Communication method Audit Committee	Content Review of 2019 Q2 internal auditing, special audit for internal control of 2018 and the improvement of 2019 Q2 internal auditing.	Results Good communication and audit committee resolution: The overdue accounts between 100% owned companies (subsidiaries) should be clarified as soon as possible before the end of 2019.
Date 2019 / 05 / 13	Communication method Audit Committee	Content Q1 audit report of 2019. The review of 2018 special audit for internal control from certified public accountant.	Results Good communication
Date 2019 / 04 / 18	Communication method Audit Committee	Content Inspection report on compliance with relevant laws and regulations for equity acquisition investment cases.	Results Agreed
Date 2019 / 03 / 22	Communication method Audit Committee	Content The 2018 internal control project report from certified public accountant. The assessment for effectiveness of internal control system of 2018, with the re-evaluation report from internal audit, can be the basis for issuing the internal control system statement.	Results Good communication
Date 2019 / 01 / 25	Communication method Audit Committee	Content Q4 audit report of 2018.	Results Good communication
Date 2018 / 12 / 17	Communication method Audit Committee	Content Subsidiary supervision and management counseling and communication.	Results To follow resolutions reached in the meeting
Date 2018 / 11 / 13	Communication method Audit Committee	Content Q3 audit report of 2018. Internal control project report from certified public accountant. Improvement review of special audit project. 2019 internal audit plan.	Results Good communication
Date 2018 / 09 / 28	Communication method Audit Committee	Content A report about certified public accountant's internal control project. The management shall proceed to review implementation of countermeasures or improvement plan.	Results Good communication
Date 2018 / 08 / 20	Communication method Project investigation meeting	Content Approval of investigation report.	Results To follow resolutions reached in the meeting
Date 2018 / 08 / 10	Communication method Audit Committee	Content Q2 audit report of the Company in 2018. A report about certified public accountant's internal control project. Investigation report made by the investigation team.	Results Good communication
Date 2018 / 07 / 20	Communication method Audit Committee	Content Q2 audit report of the Company in 2018. A report about Procedures for ethical management and guidelines for conduct. A report made by the investigation team for discussion in the meeting.	Results Agreed
Date 2018 / 07 / 20	Communication method Investigation meeting	Content Scope of investigation. Confirmation of investigation team members.	Results To follow resolutions reached in the meeting
Date 2018 / 05 / 11	Communication method Audit Committee	Content Q1 audit report of the Company in 2018.	Results Good communication
Date 2018 / 03 / 21	Communication method Audit Committee	Content Q4 audit report of the Company in 2017. A report made by Audit Office about “Effectiveness assessment of the internal control system” of the Company in 2017, based on which the “Internal Control System Statement” will be made and filed.	Results Good communication

Communication between independent directors and certified public accountant of the company

1. Scheduled - The certified public accountant communicates with the Audit Committee on the implementation and results before and after auditing the annual report and during auditing the quarterly report.
2. Non-scheduled – In the event of any case regarding operation or internal control that requires immediate communication and discussion, a meeting can be arranged as needed.
3. Excerpted hereunder are main communication matters:

Date	Content	Results
Date 2021 / 03 / 29	溝通內容 1.會計師就民國109年財務報表查核事項進行說明。	溝通結果溝通情形良好。
Date 2020 / 08 / 13	溝通內容 The accountant explained the review of the consolidated financial report in 2nd quarter of 2020, the update of Securities and Exchange Act. and tax laws & regulations.	溝通結果 Good communication
Date 2019 / 11 / 12	溝通內容 The accountant explained the review of the consolidated financial report in 3rd quarter of 2019. The accountant discussed and communicated with independent directors.	溝通結果 Good communication
Date 2018 / 08 / 10	溝通內容 The certified public accountant explained the review of Q2 consolidated financial report in 2018. The certified public accountant discussed and communicated the issues raised by the independent directors.	溝通結果 All independent directors attended the meeting agreed to pass and submit to the Board for discussion.
Date 2017 / 12 / 25	溝通內容 The certified public accountant conducted initial communication with the independent director on key audit matters and issues require attention. The certified public accountant conducted initial communication with independent directors about items to be audited and time schedule.	溝通結果 All independent directors attended the meeting agreed to pass, proceed according to the plan and submit the audit results to the Board of Directors for discussion.
Date 2017 / 11 / 16	溝通內容 The certified public accountant explained the audit of Q3 consolidated financial report in 2017 and discussed the findings. The certified public accountant discussed and communicated the issues raised by the independent directors.	溝通結果 All independent directors attended the meeting agreed to pass and submit to the Board for discussion.